REGISTERED NUMBER: 07133836 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

LLANEDI GREEN LIMITED

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTORS:

D J Woodnutt

H M Woodnutt

REGISTERED OFFICE:

11 Y Garreg Lwyd

Llanedi

Swansea

SA4 0ZL

REGISTERED NUMBER:

07133836 (England and Wales)

ACCOUNTANTS:

MHA Advisory Limited

Elfed House

Oak Tree Court

Cardiff Gate Business Park

Cardiff

CF23 8RS

FIXED ASSETS

Tangible assets

4

71,048

81,194

CURRENT ASSETS

Stocks

100

100

Debtors

5

5,964

5,438

Cash at bank

1,649

1,235

7,713

6,773

CREDITORS

Amounts falling due within one year

6

(115,803

)

(161,780

)

NET CURRENT LIABILITIES

(108,090

)

(155,007

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(37,042

)

(73,813

)

PROVISIONS FOR LIABILITIES

(3,206

)

(4,429

)

NET LIABILITIES

(40,248

)

(78,242

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(40,249

)

(78,243

)

SHAREHOLDERS' FUNDS

(40,248

)

(78,242

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 24 December 2025 and were signed on its behalf by:

D J Woodnutt - Director

1.	STATUTORY INFORMATION

Llanedi Green Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The company's functional and presentational currency in the financial statements is Sterling (£), rounded to the nearest pound.

The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There have been no departures from Financial Reporting Standard 102.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable from the generation of electricity from renewable sources and from agricultural use of the land.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold land

-

not provided

Plant and machinery

-

10% on cost

Fixtures and fittings

-

10% on cost

Tangible fixed assets are initially measured at cost. After initial recognition, tangible fixed assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

FINANCIAL INSTRUMENTS

Basic financial instruments are recognised at amortised cost.

TAXATION

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws enacted or substantively enacted at the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognized in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Tea

Plant and

and

land

plants

machinery

fittings

Totals

£

£

£

£

£

COST

At 1 April 2024

11,275

3,120

112,793

6,860

134,048

Additions

-

-

-

125

125

At 31 March 2025

11,275

3,120

112,793

6,985

134,173

DEPRECIATION

At 1 April 2024

-

-

47,756

5,098

52,854

Charge for year

-

-

10,053

218

10,271

At 31 March 2025

-

-

57,809

5,316

63,125

NET BOOK VALUE

At 31 March 2025

11,275

3,120

54,984

1,669

71,048

At 31 March 2024

11,275

3,120

65,037

1,762

81,194

Freehold land of £11,275 (2024 - £11,275) which is not depreciated.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,199

1,084

Amounts owed by group undertakings

4,488

3,856

Other debtors

277

498

5,964

5,438

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,554

4,894

Amounts owed to group undertakings

86,428

130,541

Other creditors

24,821

26,345

115,803

161,780

7.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries and the parent company within the group.

The company is fully owned by Janus Medical Reporting Limited (the parent company)

8.	GOING CONCERN

These accounts have been prepared on the going concern basis. The company is dependent upon the continuing support of the directors and the holding company, Janus Medical Reporting Limited. Both have confirmed their continuing support.